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Winnebago Industries Reports 59% Net Income Increase for the Fourth Quarter of Fiscal Year 2007

Cash Dividend Announced

FOREST CITY, Iowa--(BUSINESS WIRE)--Oct. 11, 2007--Winnebago Industries, Inc. (NYSE:WGO), a leading United States motor home manufacturer, today reported financial results for the Company's fourth quarter and fiscal year ended August 25, 2007.

Revenues for the fourth quarter ended August 25, 2007 were $237.7 million, an increase of 15.7 percent, compared to revenues of $205.4 million for the fourth quarter last year. Net income for the fourth quarter was $14.8 million, compared to net income of $9.3 million for the fourth quarter of fiscal 2006, an increase of 59.3 percent. On a diluted per share basis, the Company earned 49 cents a share for the fourth quarter of fiscal 2007, compared to 30 cents per diluted share for the fourth quarter last year.

The revenue increase for the quarter was primarily due to an increase in Class A motor home unit deliveries, which were nearly 48 percent higher when compared to the same quarter last year. The mix of deliveries in the fourth quarter of 2006 was more heavily weighted to Class C product due to the introduction of the value-priced Winnebago Access and Itasca Impulse. Conversely, the new products introduced during fiscal 2007 have been primarily focused in the Class A product category and generally carry a higher average selling price.

Gross profit margin in the fourth quarter was positively impacted by the stronger mix of Class A motor homes, and to a lesser extent, an increase in volume. In addition to the positive impact on net income from the increase in gross profit margin, net income also improved in the quarter due to reduced operating expenses. Selling expenses in the fourth quarter decreased over the prior year due to timing of the Company's annual dealer event that was held in the third quarter of fiscal 2007 as opposed to being held in the fourth quarter in prior fiscal years.

Revenues for fiscal year 2007 were $870.2 million, an increase of 0.7 percent compared to $864.4 million for the previous year. Net income for fiscal 2007 was $41.6 million, compared to $44.7 million for 2006. On a diluted per share basis, the Company earned $1.32 a share, compared to $1.37 a share for 2006.

"We were pleased with the results of our fourth quarter and fiscal 2007 in spite of a difficult market," said Winnebago Industries' Chairman and CEO Bruce Hertzke. "We experienced a shift to a higher mix of Class A products sold within the fourth quarter which resulted in both higher revenues and margins. As part of our continued long-term strategy of returning profits to our shareholders, we also made significant repurchases of our common stock during the quarter."

During the Company's fourth quarter ended August 25, 2007, Winnebago Industries repurchased 1,532,000 shares of common stock for an aggregate cost of approximately $44.1 million. In total, 2,160,000 shares, or 6.9 percent of outstanding shares as of August 26, 2006, were repurchased during fiscal 2007 for an aggregate cost of approximately $64.7 million. As of August 25, 2007, the Company had $17.5 million remaining on the current share repurchase authorization.

"I'm very proud of what our employees have been able to accomplish in the fourth quarter and fiscal 2007," said Winnebago Industries' President Bob Olson. "We anticipate softness in motor home sales, however, as we move into our seasonally slower quarters, particularly in light of very low consumer confidence levels nationwide."

"Retail motor home sales levels continue to lag behind last year," said Olson. "According to the most recent report from Statistical Surveys, Inc., a retail reporting service for the RV industry, retail sales of Class A and Class C motor homes combined for the month of August 2007 were down 11 percent and for the calendar year to date through August have declined 4.9 percent compared to the same periods last year. While we believe the Federal Reserve's recent decision to reduce interest rates is a positive step toward improving market conditions for motor homes, it may take some time for this to translate into sustained growth of the retail motor home market. In the meantime, we believe dealers will continue to keep their motor home inventories low or further reduce them as they go into the slower fall and winter seasons."

In a meeting held yesterday, Winnebago Industries' Board of Directors declared a quarterly cash dividend of 12 cents a share, payable on January 7, 2008 to shareholders of record as of December 7, 2007.

Winnebago Industries will conduct a conference call in conjunction with this release at 9 a.m. Central Time today, Thursday, October 11, 2007. Members of the news media, investors and the general public are invited to access a live broadcast of the conference call via the Investor Relations page of the Company's website at http://www.winnebagoind.com/investor.html. The event will be archived and available for replay for the next 90 days.

About Winnebago Industries

Winnebago Industries, Inc. is a leading U.S. manufacturer of motor homes which are self-contained recreation vehicles used primarily in leisure travel and outdoor recreation activities. The Company builds quality motor homes under the Winnebago and Itasca brand names with state-of-the-art computer-aided design and manufacturing systems on automotive-styled assembly lines. The Company's common stock is listed on the New York and Chicago Stock Exchanges and traded under the symbol WGO. Options for the Company's common stock are traded on the Chicago Board Options Exchange. For access to Winnebago Industries' investor relations material, to add your name to an automatic email list for Company news releases or for information on a dollar-based stock investment service for the Company's stock, visit, http://www.winnebagoind.com/investor.html.

This press release may contain forward-looking statements within the meaning of the Private Securities Litigation Reform Act of 1995. Investors are cautioned that forward-looking statements are inherently uncertain. A number of factors could cause actual results to differ materially from these statements, including, but not limited to the effect of global tensions, declines in consumer confidence, the availability and price of fuel, a significant increase in interest rates, a slowdown in the economy, availability of chassis or other key component parts, sales order cancellations, slower than anticipated sales of new or existing products, new products introduced by competitors and other factors. Additional information concerning certain risks and uncertainties that could cause actual results to differ materially from that projected or suggested is contained in the Company's filings with the Securities and Exchange Commission (SEC) over the last 12 months, copies of which are available from the SEC or from the Company upon request.

                      Winnebago Industries, Inc.
             Unaudited Consolidated Statements of Income
          (In thousands, except percent and per share data)

                                                 Quarter Ended
                                         Aug. 25, 2007  Aug. 26, 2006
                                         -------------- --------------
                                                    %              %
Net revenues                             $237,681 100.0 $205,411 100.0
Cost of goods sold                        205,089  86.3  180,070  87.7
                                          ------- -----  ------- -----
  Gross profit                             32,592  13.7   25,341  12.3
                                          ------- -----  ------- -----
Operating expenses
  Selling                                   5,312   2.2    5,905   2.8
  General and administrative                6,553   2.8    6,691   3.3
                                          ------- -----  ------- -----
  Total operating expenses                 11,865   5.0   12,596   6.1
                                          ------- -----  ------- -----
Operating income                           20,727   8.7   12,745   6.2
Financial income                            1,559   0.7    1,443   0.7
                                          ------- -----  ------- -----
Income before income taxes                 22,286   9.4   14,188   6.9
Provision for taxes                         7,443   3.1    4,871   2.4
                                          ------- -----  ------- -----
Net income                               $ 14,843   6.3 $  9,317   4.5
                                          ======= =====  ======= =====
Income per common share:
  Basic                                  $   0.49       $   0.30
  Diluted                                $   0.49       $   0.30
Weighted average common shares
 outstanding
  Basic                                    30,417         31,126
  Diluted                                  30,576         31,407



                                               Fiscal Year Ended
                                         Aug. 25, 2007  Aug. 26, 2006
                                         -------------- --------------
                                                    %              %
Net revenues                             $870,152 100.0 $864,403 100.0
Cost of goods sold                        770,955  88.6  759,502  87.9
                                          ------- -----  ------- -----
  Gross profit                             99,197  11.4  104,901  12.1
                                          ------- -----  ------- -----
Operating expenses
  Selling                                  19,865   2.3   19,619   2.2
  General and administrative               24,446   2.8   22,184   2.6
                                          ------- -----  ------- -----
  Total operating expenses                 44,311   5.1   41,803   4.8
                                          ------- -----  ------- -----
Operating income                           54,886   6.3   63,098   7.3
Financial income                            6,523   0.8    5,097   0.6
                                          ------- -----  ------- -----
Income before income taxes                 61,409   7.1   68,195   7.9
Provision for taxes                        19,845   2.3   23,451   2.7
                                          ------- -----  ------- -----
Net income                               $ 41,564   4.8 $ 44,744   5.2
                                          ======= =====  ======= =====
Income per common share:
  Basic                                  $   1.33       $   1.39
  Diluted                                $   1.32       $   1.37
Weighted average common shares
 outstanding
  Basic                                    31,162         32,265
  Diluted                                  31,415         32,550
                      Winnebago Industries, Inc.
           Unaudited Consolidated Condensed Balance Sheets
                            (In thousands)

                                          Aug. 25, 2007  Aug. 26, 2006
                                          -------------  -------------
ASSETS
Current assets:
   Cash and cash equivalents             $        6,889 $       24,934
   Short-term investments                       102,650        129,950
   Receivables, net                              30,285         20,859
   Inventories                                  101,208         77,081
   Prepaid and other                             16,668         14,336
                                          -------------  -------------
      Total current assets                      257,700        267,160

Property and equipment, net                      51,389         56,907
Deferred income taxes                            19,856         25,002
Investment in life insurance                     20,015         20,814
Other assets                                     17,550         14,832
                                          -------------  -------------
      Total assets                       $      366,510 $      384,715
                                          =============  =============

LIABILITIES AND STOCKHOLDERS' EQUITY
Current liabilities:
   Accounts payable                      $       35,286 $       27,923
   Income taxes payable                           4,252          7,876
   Accrued expenses                              49,299         44,323
                                          -------------  -------------
      Total current liabilities                  88,837         80,122

Postretirement health care and deferred
 compensation benefits, net of current
 portion                                         69,319         86,271
Stockholders' equity                            208,354        218,322
                                          -------------  -------------
      Total liabilities and
       stockholders' equity              $      366,510 $      384,715
                                          =============  =============
                      Winnebago Industries, Inc.
             Unaudited Condensed Statements of Cash Flows
                            (In thousands)

                                                  Year Ended
                                          Aug. 25, 2007  Aug. 26, 2006
                                          -------------  -------------
Operating activities:
   Net income                            $      41,564  $      44,744
  Adjustments to reconcile net income to
   net cash provided by operating
   activities:
    Depreciation                                10,495         10,635
    Stock-based compensation                     4,871          4,894
    Postretirement benefit income and
     deferred compensation expense
                                                 1,539          1,319
    Deferred income taxes                       (3,232)           538
    Increase in cash surrender value of
     life insurance policies                      (871)          (976)
    Excess tax benefit from stock-based
     compensation                               (1,587)          (501)
    Other                                          230            390
  Change in assets and liabilities:
    Inventories                                (24,127)        43,574
    Receivables and prepaid assets              (8,325)        18,954
    Income taxes payable                        (3,243)         3,955
    Accounts payable and accrued
     expenses                                   11,686        (13,300)
    Postretirement and deferred
     compensation benefits                      (1,249)          (971)
                                          -------------  -------------
  Net cash provided by operating
   activities                                   27,751        113,255
                                          -------------  -------------

Investing activities:
  Purchases of short-term investments         (308,149)      (214,825)
  Proceeds from the sale or maturity of
   short-term investments                      335,449        177,975
  Purchases of property and equipment           (5,245)        (4,830)
  Other                                           (285)           968
                                          -------------  -------------
Net cash provided by (used in) investing
 activities                                     21,770        (40,712)
                                          -------------  -------------

Financing activities:
  Payments for purchase of common stock        (64,650)       (57,802)
  Payments of cash dividends                   (12,517)       (11,670)
  Proceeds from issuance of treasury
   stock                                         8,014          1,878
  Excess tax benefit from stock-based
   compensation                                  1,587            501
                                          -------------  -------------
Net cash used in financing activities          (67,566)       (67,093)
                                          -------------  -------------

Net (decrease) increase in cash and cash
 equivalents                                   (18,045)         5,450

Cash and cash equivalents at beginning
 of period                                      24,934         19,484
                                          -------------  -------------

Cash and cash equivalents at end of
 period                                  $       6,889  $      24,934
                                          =============  =============
                      Winnebago Industries, Inc.
                   Unaudited Motor Home Deliveries

                                     Quarter Ended           Change
                              Aug. 25, 2007 Aug. 26, 2006 Units   %
                              ------------- ------------- ----- ------
Motor home unit deliveries
  Class A Gas                           977           620  357   57.6
  Class A Diesel                        324           260   64   24.6
                              ------------- ------------- ----- ------
    Total Class A                     1,301           880  421   47.8
  Class C                             1,287         1,635 (348) (21.3)
                              ------------- ------------- ----- ------
    Total deliveries                  2,588         2,515   73    2.9
                              ============= ============= ===== ======


                                   Fiscal Year Ended         Change
                              Aug. 25, 2007 Aug. 26, 2006 Units   %
                              ------------- ------------- ----- ------
Motor home unit deliveries
  Class A Gas                         3,539         2,961  578   19.5
  Class A Diesel                      1,492         1,494   (2)  (0.1)
                              ------------- ------------- ----- ------
    Total Class A                     5,031         4,455  576   12.9
  Class C                             4,438         5,388 (950) (17.6)
                              ------------- ------------- ----- ------
    Total deliveries                  9,469         9,843 (374)  (3.8)
                              ============= ============= ===== ======
                      Winnebago Industries, Inc.
                Unaudited Backlog and Dealer Inventory
                               (Units)

                                       As of                Change
                            Aug. 25, 2007 Aug. 26, 2006  Units     %
                            ------------- ------------- -------- -----
Sales order backlog
  Class A Gas                         619           530      89  16.8
  Class A Diesel                      419           270     149  55.2
                            ------------- ------------- -------- -----
    Total Class A                   1,038           800     238  29.8
  Class C                             837           896     (59) (6.6)
                            ------------- ------------- -------- -----
    Total backlog(a)                1,875         1,696     179  10.6
                            ============= ============= ======== =====

Total approximate revenue
 dollars (in thousands)     $     179,700 $     142,100 $37,600  26.5

Dealer inventory                    4,471         4,733    (262) (5.5)

(a) The Company includes in its backlog all accepted orders from dealers to be shipped within the next six months. Orders in backlog can be cancelled or postponed at the option of the purchaser at any time without penalty and, therefore, backlog may not necessarily be an accurate measure of future sales.

CONTACT:
Winnebago Industries, Inc.
Sheila Davis, PR/IR Mgr., 641-585-6803
sdavis@winnebagoind.com

SOURCE:
Winnebago Industries, Inc.